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V3445-19 16 December 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Professional activities taxed via direct estimation; 7% withholding rate applicable at start

A journalist starting a professional activity has enquired about the appropriate method for estimating income and the applicable withholding tax rate. The DGT has ruled that the direct estimation method must be used and that a reduced withholding rate may be applied.

The question raised

Cuestión planteada 1ª Método de estimación de rendimientos que puede utilizar.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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